United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2005 NY Rulings > NY L83907 - NY L83957 > NY L83941

Previous Ruling Next Ruling
NY L83941




April 29, 2005

CLA-2-49:RR:NC:SP:234 L83941

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0092; 3213.10.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112

RE: The tariff classification of children’s activity kits consisting of books with related accessories, from China.

Dear Mr. Hoffacker:

In your letter dated April 5, 2005, you requested a tariff classification ruling on behalf of K.B. Toys of Massachusetts, Inc. Three sample kits were submitted for our examination and are being returned to you as requested.

The “Scrapbooking” kit (Item #17004) consists of a paperboard retail display box containing a 32-page spiral-bound printed book together with related accessories. The book contains text and illustrations constituting a child’s guide to creating/decorating scrapbooks. The accompanying accessories are intended to help the reader get started in that activity. The accessories included are: 10 sheets (5½” x 8”) of colored paper, a glue stick, 3 foam stamps, an ink pad, a textile fabric ribbon (¼” wide by 8” long), an assortment of die-cut paper shapes, a felt-tipped pen, 2 paper-shaping scissors, a plastic stencil, a sheet of die-cut, printed plastic stickers, and a blank spiral-bound “mini scrapbook” measuring 6” square. The latter is meant to be used in one of the projects discussed in the text of the printed book.

The “Super Stationery” kit (Item #17005) consists of a paperboard retail display box containing a 32-page spiral-bound printed book together with related accessories. The book contains text and illustrations constituting a child’s guide to making decorated paper crafts. The accompanying accessories, which are either articles to be decorated or materials or implements with which to accomplish the decoration, are intended to help the reader get started in that activity. The accessories included are: 8 paper envelopes, 1 plastic stencil, 4 blank cards, 2 sheets of die-cut printed stickers, 6 photo pockets, 1 pair of scissors, 18 sheets of paper (5½” x 9”) in assorted colors and designs, 4 textile ribbons, 4 paper picture frames, 2 ballpoint gel pens, 1 felt-tipped pen, 1 glue stick and 1 zigzag paper shaper.

For tariff classification purposes, the “Scrapbooking” and “Super Stationery” kits will be considered “goods put up in sets for retail sale” whose essential character is imparted in each instance by the printed book, which can serve indefinitely as a reference source. According to figures included with your inquiry, the value of the printed book in each kit exceeds that of all the other components combined.

Accordingly, the applicable subheading for the complete #17004 “Scrapbooking” kit and the complete #17005 “Super Stationery” kit will be 4901.99.0092, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed books containing 5 or more pages each, but not more than 48 pages each. The rate of duty will be Free.

The third sample, known as “Window Art” (Item #17006), is another boxed kit consisting of a 32-page spiral-bound printed book together with related accessories. In this instance, the kit is designed to engage the user in the activity of making decorative, painted plastic window decorations (both hard-plastic suncatchers and plastic-film “window clings.”) The accessories accompanying the book in this kit are: 4 unpainted plastic suncatchers, 6 blank plastic-film “art sleeves” (for making window clings), 5 tubes of paint, 1 small plastic palette, 3 mixing sticks, and 1 art brush. Also included is a zippered, clear vinyl carry case that is shaped and fitted to accommodate both the book and its accessories. (The back cover of the book has two permanently attached, lockable pegs that fit into grommet holes provided in the carry case. This arrangement allows the book to be secured to the outside of the case while the other items are stored inside. The book’s pages can be flipped and perused without removing it from the case.)

For tariff classification purposes, the “Window Art” kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the paints. (We note that the book in this set appears to have only limited utility as a reference source, since it consists mostly of perforated, detachable pages meant to be torn out and used as templates for painting the window clings.)

Accordingly, the applicable subheading for the complete # 17006 “Window Art” kit will be 3213.10.0000, HTS, which provides for artists’, students’ or signboard painters’ colors, modifying tints, amusement colors and the like, in tablets, tubes, jars, bottles, pans or in similar forms or packings: colors in sets. The rate of duty will be 6.5% on the entire set.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: